Selected accounts included in the property, plant, and equipment section of Flounder Corporation's balance sheet at December 31 , 2016, had the following balances. During 2017, the following transactions occurred. 1. A tract of land was acquired for $273,360 as a potential future building site. 2. A plant facility consisting of land and building was acquired from Futball Company exchange for 12,240 shares of Flounder's common stock. On the acquisition date, Flounder's stock had a closing market price of $43 per share on a national stock exchange. The plant facility was carried on Futball's books at $126,480 for land and $414,120 for the building at the exchange date. Current appraised values for the land and building, respectively, are $85,680 and $342,720. 3. Items of machinery and equipment were purchased at a total cost of $630,360. Additional costs were incurred as follows. 4. Expenditures totaling $61,200 were made for new parking lots, streets, and sidewalks at the plant facility acquired from Futball Company. These expenditures have an estimated useful life of 10 years. 5. A machine costing $61,200 on January 1, 2013, was scrapped on June 30, 2017. Straight-line depreciation has been recorded on the basis of a 5 -year life and a salvage value of $5,100. 6. A machine was sold for $15,300 on July 1, 2017. Original cost of the machine was $102,000 on January 1,2014 , and it was depreciated using the double-declining balance method over an estimated useful life of 8 years and a zero salvage value. (a) Calculate the balance at December 31, 2017 in each of the following balance sheet accounts. (Hint: Disregard the related accumulated depreciation accounts.)